Section 32 - Auxiliary Duties of Customs - Finance Act, 1976

32. Auxiliary Duties of Customs (1) In the case of goods mentioned in the First Schedule to the Tariff Act, or in that Schedule as amended from time to time, there shall be levied and collected as an auxiliary duty of customs an amount equal to twenty per cent. of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) : Provided that on and from the data on which the Customs Tariff Act, 1975 (51 of 1975), comes into force, this sub-section shall have effect subject to the modification that for the words First Schedule to the Tariff Act , the words and figures First Schedule to the Customs to the Customs Tariff Act, 1975 (51 of 1975) , shall be substituted. (2) Sub-section (1) shall cease to have effect after the 30st day of June, 1977, except as respects things done or omitted to be done before such cesser; and section 6 of the General Clauses Act, 1897 (10 of 1897), shall apply upon such cesser as if the said sub-section had then been repealed by a Central Act. (3) The auxiliary duties of customs referred to in sub-section (1) shall be in additional to any duties of customs chargeable on such goods under the Customs Act, or any other law for the time being in force. (4) The provisions of the Customs Act, and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that Act or those rules and regulations, as the case may be.